Tax Information

SECURED PROPERTY TAXES

Secured taxes are payable in two installments.

The first installment is due November 1st and delinquent after 5 p.m. on December 10th.Delinquent taxes will incur a 10% penalty.

The second installment is due February 1st and delinquent after 5 p.m. on April 10th.A late second payment will incur a 10% penalty plus a $17.50 cost fee. The second installment may be paid with the first installment or any time after the first is paid.

Taxes are considered defaulted if unpaid by 5:00 pm on June 30th. Defaulted taxes incur additional penalties of a $15.00 redemption fee and accrue 1.5% interest per month of the base tax amount.

If prior taxes are not paid within five years from the date of default the Tax Collector is required to record with the County Recorder a “Notice of Power to Sell” and the property may be sold at auction. The power to sell arises on July 1st by operation of law.

If December 10th or April 10th falls on a Saturday, Sunday or legal holiday, the time of delinquency is 5:00 p.m. on the next business day. All remittances by mail must bear a U.S. POSTAL SERVICEPOSTMARKdated on or before the delinquent date to avoid penalties and to determine proof of timely payment.

Failure to receive a tax bill shall not relieve the lien of taxes or prevent the imposition of penalties imposed by the Revenue and Taxation Code.

UNSECURED PROPERTY TAX

Unsecured taxes are payable in one installment.

Unsecured taxes are delinquent if unpaid by 5:00 pm on August 31st. If August 31st falls on a Saturday, Sunday or a legal Holiday, the time of delinquency is 5:00 pm on the next business day.Failure to make payment in full by the stated delinquency date will result in a 10% penalty.

Typical items assessed as unsecured property include, but are not limited to, the following:

Aircraft

Water craft

Business property

Mining rights

Mobile Homes not attached to a foundation

Cabins on leased or publicly owned property

Leased business equipment

The assessed owner, as of January 1st preceding the fiscal year for which taxes are levied, is responsible for the taxes due. The disposal or sale, the removal or relocation of the property on or after January 1st does not relieve the assessee from the tax liability. In the event of the sale of the property, any proration of tax liability is a matter strictly between the buyer and seller.

Failure to receive a tax bill shall not relieve the lien of taxes or prevent the imposition of penalties imposed by the Revenue and Taxation Code.

Certificate of LienA Notice of Intent to File a Certificate of Lien for unsecured property taxes is mailed to the owner if taxes are unpaid after August 31st. Recordation of the Certificate of Lien occurs fifteen days after the date of mailing the Notice of Intent to File a Certificate of Lien.

The Certificate of Lien will be recorded with the County Recorder against the assessed owner of record. Because the Lien is a matter of public record, it may affect any credit or real property transaction in the name of the assessed owner of record. The Lien for taxes remains in effect for a period of ten years and is renewable for two additional ten-year periods.

Additional interest accrues the first day of each month beginning with November 1st at the rate of 1.5% of the original tax amount.

Throughout the delinquent period, the unsecured amount may incur some or all of the following fees:

$ 19.00 – Release of Lien fee

$ 13.00 – Out of County Release of Lien or Renewal fee

$ 35.80 – Tax Collector processing fee

$ 11.00 – DMV fee (water craft)

$ 16.00 – FAA fee (aircraft)

$ 13.50 – Interagency Intercept Program fee for Franchise Tax Board

SUPPLEMENTAL PROPERTY TAX

Supplemental taxes occur when property is reassessed following a change of ownership or the completion of new construction. Supplemental taxes have unique due dates, and are due 30 days (or more) from the date mailed. If the bill has two installments, the 2nd installment is due four months after the first installment. The supplemental tax bill is in addition to the annual secured property tax bill.

The Assessor determines the new market value of the property then calculates the difference between the old and new values. This difference is the supplemental assessment value. Once the new assessed value of your property has been determined, the Assessor will send you a notification of the amount in the form of a “Notice of Supplemental Assessment and Impending Tax Bill”. The supplemental tax bill will follow this notice in approximately 60-75 days.

New Construction is typically any addition to real property, including land or improvements, since the last lien date. A major rehabilitation, which restores a building or room to the equivalent of new, may also be considered new construction.

Changes in Ownership resulting from the sale of property will cause a reassessment. However, interspousal transfers, the transfer, sale, or inheritance of property between parents and their children, and the addition of joint tenants do not result in the reappraisal of property values.

Furthermore, homeowners over the age of 55 who sell their principal residence and purchase a replacement dwelling within two years that is of equal or lesser value and is located within the same county are eligible to transfer the pre-assessed value of their original property to the replacement dwelling.

For further information on assessed value, claim forms, or exemptions please contact the Assessor’s Office at (831) 636-4030.

MOBILE HOME

Mobile Homes are initially billed as a secured property tax payable in two installments. However, if the tax remains unpaid and becomes delinquent it becomes subject to the unsecured property collection process. This means the tax and penalties attach to the owner and not the property itself.

A mobile home is a structure, transportable in one or more sections, designed and equipped to contain one or more dwelling units, and to be used with or without a foundation system. Specifically any trailer coach that is more than eight feet wide or forty feet long, or one that requires a permit to move on the highway is considered a mobile home.

Mobile homes are taxed by the county in which the mobile home is situated or by payment of vehicle “in-lieu” license fees to the State.

The amount of property taxes on your mobile home is determined in accordance with the State Law and is limited to $1 per $100 (1%) of assessed value of your mobile home, except for certain direct assessments applied by cities and districts and special taxes approved by local voters. The County Assessor determines the assessed value of your mobile home, which is generally the cash or market value at the time of purchase. This value increases not more than 2% per year until the mobile home is sold, at which time it must be reassessed. If your mobile home is parked on land that you own, the land will be assessed and taxed separately.

If you buy or transfer title of a used mobile home subject to local property taxes you will need to apply for a Tax Clearance Certificate. If there are any taxes or other fees owing, they must be paid before a Tax Clearance Certificate can be issued.

NOTE: Remember that this type of title transfer applies only to mobile homes not on permanent foundations. If your mobile home is attached to a permanent foundation, title transfers are handled by the County Recorder in the same manner as for conventional homes.

An application for a Mobile Home Tax Clearance Certificate is available from the Tax Collector’s office. When applying for a Tax Clearance Certificate please have the Deed, Title Papers, and Bill of Sale available. This supporting documentation is necessary to process the application.